恒嘉融资租赁二零二三年年报

（於開曼群島註冊成立之有限公司）(Stock Code股份代號：379)(Incorporated in the Cayman Islands with limited liability) Annual Report年報2023 Corporate Information公司資料2Chairman’s Statement主席報告4Management Discussion and Analysis管理層討論及分析6Corporate Governance Report企業管治報告29Directors’ Profiles董事簡介43Directors’ Report董事會報告46Independent Auditor’s Report獨立核數師報告56Consolidated Statement of Profit or Loss綜合損益表61Consolidated Statement of Profit or Loss andOther Comprehensive Income綜合損益及其他全面收益表62Consolidated Statement of Financial Position綜合財務狀況表63Consolidated Statement of Changes in Equity綜合權益變動表65Consolidated Statement of Cash Flows綜合現金流量表66Notes to the Consolidated Financial Statements綜合財務報表附註68Financial Summary財務摘要172 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事王力平先生（主席兼行政總裁）蕭偉斌先生陶可先生喬衛兵先生吳天墅先生 Executive Directors Mr. Wong Lik Ping(Chairman and Chief Executive Officer)Mr. Siu Wai BunMr. Tao KeMr. Qiao WeibingMr. Ng Tin Shui 非執行董事葉敏怡女士 Non-Executive DirectorMs. Yip Man Yi 獨立非執行董事盧俊宇先生何衍業先生胡啟騰先生梁耀鳴先生 Independent Non-Executive Directors Mr. Lo Tsun YuMr. Ho Hin YipMr. Wu Kai TangMr. Leung Yiu Ming, David COMPANY SECRETARYMr. Siu Wai Bun 公司秘書蕭偉斌先生 AUTHORISED REPRESENTATIVESMr. Wong Lik PingMr. Siu Wai Bun 授權代表王力平先生蕭偉斌先生 審核委員會何衍業先生（主席）盧俊宇先生胡啟騰先生 AUDIT COMMITTEEMr. Ho Hin Yip(Chairman)Mr. Lo Tsun YuMr. Wu Kai Tang 薪酬委員會何衍業先生（主席）王力平先生盧俊宇先生 REMUNERATION COMMITTEE Mr. Ho Hin Yip(Chairman)Mr. Wong Lik PingMr. Lo Tsun Yu 提名委員會王力平先生（主席）盧俊宇先生何衍業先生 NOMINATION COMMITTEEMr. Wong Lik Ping(Chairman)Mr. Lo Tsun YuMr. Ho Hin Yip AUDITORZhonghui Anda CPA Limited 核數師 中匯安達會計師事務所有限公司 法律顧問勞劉律師事務所 LEGAL ADVISERLo Lau Lawyers 主要往來銀行 PRINCIPAL BANKERS 香港：香港上海滙豐銀行有限公司 In Hong Kong:The Hongkong and Shanghai BankingCorporation LimitedChiyu Banking Corporation LimitedBank of China (Hong Kong) LimitedDBS Bank (Hong Kong) LimitedStandard Chartered Bank (Hong Kong) Limited 集友銀行有限公司中國銀行（香港）有限公司星展銀行（香港）有限公司渣打銀行（香港）有限公司 中國：交通銀行中國銀行 In the PRC:Bank of CommunicationsBank of China 註冊辦事處 REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 總辦事處及主要營業地點 香港灣仔杜老誌道6號群策大廈22樓2203室 Room 2203, 22/F.Kwan Chart TowerNo. 6 Tonnochy RoadWanchai, Hong Kong 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳秘書商務有限公司香港夏慤道16號遠東金融中心17樓 Tricor Secretaries Limited17/F., Far East Finance Centre,16 Harcourt Road,Hong Kong 股份代號379 STOCK CODE379 公司網址http://www.egichk.com WEBSITEhttp://www.egichk.com CHAIRMAN’S STATEMENT主席報告 致各位股東： Dear Shareholders, 本人謹代表中國恒嘉融資租賃集團有限公司（「本公司」）董事（「董事」）會（「董事會」）提呈本公司及其附屬公司（統稱「本集團」）截至二零二三年十二月三十一日止年度之年度報告。 On behalf of the board (the “Board”) of directors (the “Directors”) of ChinaEver Grand Financial Leasing Group Co., Ltd. (the “Company”), I herebypresent the annual report of the Company and its subsidiaries (collectively, the“Group”) for the year ended 31 December 2023. 回望二零二三年，儘管經濟活動在全球疫情之後逐步復甦，但經營環境依然充滿挑戰。我們繼續堅定信念，以收入來源多元化及業務創新應對不斷變化的外部環境所帶來的業務風險。 Looking back into 2023, despite gradual recovery of economic activities afterthe global pandemic, the operating environment is still full of challenges. Wecontinue to reinforce our beliefs to diversify the source of income and innovateour business to address business risks brought by the constantly changingexternal environment. 本集團繼續於從事健康產業的分部分配資源及投入精力。我們認為，由於人口老化及COVID-19疫情導致健康意識提高，對健康及保健產品的需求將會激增。除生產分部的代餐食品外，本集團亦已投資生產健康方便麵，預期將於二零二四年下半年開始生產及銷售。於本集團分銷業務方面，我們正積極開發更多自有品牌的健康及保健產品。營銷策略及方法的選擇及落實對成功提升新產品的品牌知名度及認知度至關重要。 The Group continues to allocate resources and effort to the segmentsengaged in the health industry. We believe that due to the aging populationand increased health awareness resulting from the COVID-19 pandemic,there will be a surge in demand for health and wellness products. In additionto the meal replacement from manufacturing segment, the Group has alsoinvested in the production of healthy instant noodles which are expected tocommence production and sale in the second half of 2024. In the Group’sdistribution business, we are actively developing a wider variety of health andwellness products under our own brand. Selection and implementation ofmarketing strategies and means are key to the success of promoting the brandawareness and recognition of our new products. 於二零二三年七月三十一日，本集團於綜合財務報表內將北京恒嘉國際融資租賃有限公司（「北京恒嘉」）及其附屬公司（統稱「北京恒嘉集團」）組成的集團公司之經營業績終止綜合入賬。此乃由於本集團不再擁有對該集團公司的控制權（誠如本公司於二零二四年二月八日的公告所述）。然而，儘管發生此變動，分部經營大致上並未受到影響，且其後業績已作為聯營公司入賬。 On 31 July 2023, the Group deconsolidated the operating results of a groupof companies comprised of北京恒嘉國際融資租賃有限公司(BeijingEver Grand International Financial Leasing Co.